The opinion
Settle,
J.
The subject of taxation is regulated entirely By statute, and the revenues of this State are collected under the operation of what is known as' the machinery bill.
By this bill, Battle’s Rev., chap. 102, the Township Board of Trustees are required to assess the value of the real and personal property within then- respective townships on the first day of April, in each year, and they are required to return an abstract and tax list to the Clerk of County Commissioners on or before the-first Monday in May in each year.
The County Commissioners of each county are required to meet on the third Monday in May, and revise the tax list and valuation reported to them; and in doing so, they are required
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to bear, tbe complaint of' any one alleging tbat bis property bas been improperly valued, or tbat he is charged an excessive tax. .From tbe facts, found by them as to the valuation of property, unless it appears that - they have proceeded upon some erroneous principle, there is no appeal, simply for tbe reason that the statute gives none.
Tbe act of 1869-70, chap. 225, see.. 17, did allow tbe complainant an appeal to the Superior. Court, from the decision of tbe commissioners, “ upon or involving any matter of legal liability;”-but this provision is .omitted from tbe machinery bill of 1870 — 71, chap. 195, and is not to be found in Battle’s Rev., chap. 102.
In the
Wilmington, Columbia & Augusta R. R. Co. v. The Board of Commissioners of Brunswick
County, 72 N. C. Rep., 10 , this court says,
“
If it was. made' to appear that they, the township or county officers, proceeded on an erroneous principle, we might perhaps correct their valuation, but an error -in the fact of the value of the property is beyond our power to correct.
There is error. Let judgment be entered, here dismissing the proceeding at the cost of the plaintiff. :
Per Curiam. Judgment accordingly.